Supplemental Financial Information

12 Months Ended

Dec. 31, 2019

Supplemental Financial Information [Abstract]

Accounts receivable consist of the following (in thousands):



	2019		2018
Tenant improvement receivables	$	—	$	82
Insurance receivable	744		69
Vendor rebate receivables	788		639
Franchise and other receivables	1,971		1,601
	$	3,503	$	2,391

In connection with the adoption of Topic 842, tenant improvement receivables are presented as a reduction to the lease liability as of December 31, 2019.

Prepaid expenses and other assets consist of the following (in thousands):



	2019		2018
Prepaid occupancy related costs	$	834	$	4,053
Other prepaid expenses	2,799		2,416
Other current assets	1,753		5
	$	5,386	$	6,474

Property and equipment, net, consist of the following (in thousands):



	2019			2018
Leasehold improvements	$	200,580		$	197,571
Furniture, fixtures and equipment	122,752			121,479
Construction in progress	2,890			3,620
	326,222			322,670
Accumulated depreciation and amortization	(197,355		)	(183,896		)
	$	128,867		$	138,774

Assets and Liabilities Held for Sale

In December 2019, the Company entered into a definitive agreement to sell nine restaurants to a franchisee (“RCRG Sale”). In January 2020, the Company closed the RCRG Sale. The assets and liabilities associated with the RCRG Sale have been recorded in “Prepaid expenses and other assets” and “Accrued expenses and other current liabilities” on the Consolidated Balance Sheets as of December 31, 2019. In addition, the Company recorded a $3.6 million write down of assets related to this transaction during the year ended December 31, 2019, included in "Restaurant impairments, closure costs and asset disposals" on the Consolidated Statements of Operations. The following table presents the carrying amounts of the major classes of assets and liabilities classified as held for sale (in thousands):



	2019
Assets
Current assets, total	$	339
Current operating lease assets	1,408
Current assets held for sale	1,747
Liabilities
Current operating lease liabilities	1,710
Net assets held for sale	$	37

Accrued payroll and benefits consist of the following (in thousands):



	2019		2018
Accrued payroll and related liabilities	$	6,364	$	6,333
Accrued bonus	3,505		4,250
Insurance liabilities	3,610		2,808
	$	13,479	$	13,391

Accrued expenses and other current liabilities consist of the following (in thousands):



	2019		2018
Gift card liability	$	2,398	$	3,284
Occupancy related	1,458		2,600
Utilities	1,379		1,582
Deferred revenue	555		—
Current portion of finance lease liability	510		264
Other current liabilities	5,379		3,453
	$	11,679	$	11,183